Courses 2014 - 2015

LAW T 519 Canadian-United States Tax Issues

Credits: 2

Following an introductory review of the Canadian income tax (and its GST tax) consideration will be given to the issues of residency for Canadian tax purposes, principles relating to operation of Canadian business in the U.S. and profit repatriation and U.S. investment in Canada and similar repatriation issues. There also will be close examination of the U.S.-Canadian Tax Treaty and cross-border financing issues.